Publication

    Dilapidations Settlement Agreements: Clarity From HMRC on the Applicability of VAT

    February 2022
    Region: Europe
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    Authors:
    In February 2022, HMRC published updated guidance on the applicability of VAT on dilapidations settlement payments. We provide a brief update on this useful update to the property sector.

    Authors

    Michelle Adams Birmingham
    David Holland Leeds
    Helen Hoath Manchester
    Holly Rowbottom Manchester